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Chancellor launches pre-emptive strike on 50% tax payers


Alistair Darling has signalled his intention to clamp down on tax avoidance schemes, including those designed to combat the 50% rate for high earners, with plans to extend the requirements for tax advisers to inform HM Revenue & Customs of clients who adopt certain planning measures says leading business and financial advisers Grant Thornton

Francesca Lagerberg, Head of Tax at Grant Thornton said: "following the short consultation period, if the proposed measures are adopted, tax planners will periodically throughout the year have to register lists of clients who are taking up certain arrangements, giving HMRC an early indication of taxpayers' activities.

"Our concern is that this is to be introduced in conjunction with a change in the definition of what is a 'tax avoidance scheme' for this purpose which may catch some fairly benign tax planning arrangements, introducing further uncertainty for high earners who simply wish to plan their affairs within a complex tax system.

"In conjunction with the 50% tax rate, the 1% increase in National Insurance from 6 April 2011 and the removal of higher rate pension relief, those wealthy individuals who are internationally mobile are now likely to start booking their flights out of the UK.

"If the aim is to frighten high earners then the Government has succeeded", Lagerberg concluded.

For Pre Budget Report media queries please contact:

Francesca Lagerberg, Head of Tax,Grant Thornton 07812 138 364

Suvra Datta, Grant Thornton Press Office, 0207 728 2375 or via email on suvra.datta@gtuk.com